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SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 FORM 11-K
 (Mark One)
 þ
    
    ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT
OF 1934
 For the fiscal year ended December 31, 2005
 OR
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
 For the transition period from  to




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Financial Report
 December 31, 2005




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Tower Automotive Retirement Plan
 ContentsReport Letter
    
    1Statement of Net Assets Available for Benefits
    
    2Statement of Changes in Net Assets Available for Benefits
    
    3Notes to Financial Statements
    
    49Schedule of Assets Held at End of Year
    
    10Consent of Independent Registered Public Accounting Firm




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/s/ Plante & Moran, PLLC 
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Tower Automotive Retirement Plan
 
 Statement of Net Assets Available for Benefits
 December 312005
    
    
    2004AssetsParticipant-directed investments:Money market fund
    
    $
    26,667
    
    
    $
    336,927Mutual funds
    
    
    90,381,828
    
    
    
    94,327,625Tower Automotive, Inc. common stock
    
    
    167,781
    
    
    
    6,202,604Pooled separate account
    
    
    24,240,536
    
    
    
    24,483,881Participant loans
    
    
    3,799,168
    
    
    
    3,814,646Total participant-directed investments
    
    
    118,615,980
    
    
    
    129,165,683Receivables:Employer contributions
    
    
    10,489
    
    
    
    131,066Employee contributions
    
    
    195,106
    
    
    
    238,184Total receivables
    
    
    205,595
    
    
    
    369,250Net Assets Available for Benefits
    
    $
    118,821,575
    
    
    $
    129,534,933
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Tower Automotive Retirement Plan
 
 Statement of Changes in Net Assets Available for Benefits
 Year Ended December 312005
    
    
    2004Additions to Net Assets Available for BenefitsInvestment income:Interest and dividends
    
    $
    3,730,285
    
    
    $
    1,599,615Net appreciation (depreciation) in fair value
of investments in:Mutual funds
    
    
    2,298,478
    
    
    
    7,732,854Pooled separate account
    
    
    946,760
    
    
    
    969,584Tower Automotive, Inc.
common stock
    
    
    (6,030,239
    )
    
    
    (7,644,763
    )Total investment income
    
    
    945,284
    
    
    
    2,657,290Contributions:Employer
    
    
    2,050,732
    
    
    
    3,738,605Employee
    
    
    7,406,751
    
    
    
    8,272,117Rollover
    
    
    361,587
    
    
    
    495,181Total contributions
    
    
    9,819,070
    
    
    
    12,505,903Total additions
    
    
    10,764,354
    
    
    
    15,163,193Deductions from Net Assets Available for BenefitsBenefits paid directly to participants
    
    
    21,448,278
    
    
    
    14,222,287Administrative expenses
    
    
    44,898
    
    
    
    139,760Total deductions
    
    
    21,493,176
    
    
    
    14,362,047Net (Decrease)/Increase in Net Assets Prior to Transfers
    
    
    (10,728,822
    )
    
    
    801,146Transfers(Note 1)
    
    
    15,464
    
    
    
    77,911Net (Decrease)/Increase in Net Assets
    
    
    (10,713,358
    )
    
    
    879,057Net Assets Available for BenefitsBeginning of year
    
    
    129,534,933
    
    
    
    128,655,876End of year
    
    $
    118,821,575
    
    
    $
    129,534,933
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Tower Automotive Retirement Plan
 Note 1  Description of the Plan
  General
    Contributions
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Tower Automotive Retirement Plan
    Plan Operations
 Participant Accounts
 Vesting
 5




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Tower Automotive Retirement Plan
 Loans
to Participants
 Payment of Benefits
 Forfeited Accounts
 Assets and Liabilities
   Note 2  Summary of Accounting Policies
  6




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Tower Automotive Retirement Plan
 Benefits
Paid 
 Administrative Expenses
 Use of Estimates
 Risks
and Uncertainties
 New Accounting Pronouncements
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Tower Automotive Retirement Plan
 Note 3  Investments
  2005
    
    2004Pooled separate account  New YorkLife Anchor Account
    
    $
    24,240,536
    
    
    $
    24,483,881Mutual funds:PIMCO Total Return Fund
    
    
    8,434,568
    
    
    
    9,028,363AIM Basic Value Fund
    
    
    11,201,679
    
    
    
    12,593,694MainStay
S&P 500 Index Fund
    
    
    11,183,307
    
    
    
    13,347,863AIM Small Cap Growth Fund
    
    
    7,816,626
    
    
    
    8,994,769Federated Capital Appreciation Fund
    
    
    7,626,947
    
    
    
    8,866,367Artisan International Fund
    
    
    8,479,193
    
    
    
    7,460,347Franklin Balance Sheet Investment Fund
    
    
    6,952,237
    
    
    
    5,932,828Goldman Sachs Mid Cap Value Fund
    
    
    7,596,067
    
    
    
    5,270,068
 Note 4  Related Party Transactions
   Note 5  Plan Termination
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Tower Automotive Retirement Plan
 Note 6  Tax Status
  Note 7  Reconciliation with Form 5500
  2005
    
    
    2004Net assets available for benefits per financial
Statements
    
    $
    118,821,575
    
    
    $
    129,534,933Less contributions receivable at December 31
    
    
    (205,595
    )
    
    
    (369,250
    )Net assets available for
benefits per Form 5500
    
    $
    118,615,980
    
    
    $
    129,165,683
  Employee
    
    
    EmployerContributions per financial statements
    
    $
    7,406,751
    
    
    $
    2,050,732Less contributions receivable at December 31, 2005
    
    
    (195,106
    )
    
    
    (10,489
    )Plus contributions receivable at December 31, 2004
    
    
    238,184
    
    
    
    131,066Contributions per
Form 5500
    
    $
    7,449,829
    
    
    $
    2,171,309
  Employee
    
    
    EmployerContributions per financial statements
    
    $
    8,272,117
    
    
    $
    3,738,605Less contributions receivable at December 31, 2004
    
    
    (238,184
    )
    
    
    (131,066
    )Plus contributions receivable at December 31, 2003
    
    
    300,594
    
    
    
    3,854,737Contributions per
Form 5500
    
    $
    8,334,527
    
    
    $
    7,462,276
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Schedule of Assets Held at End of Year
 Form 5500, Schedule H, Item 4i
EIN 38-1521832, Plan 002
December 31, 2005
 (a)(b)Identity of Issuer,Borrower,
    
    
    (c)
    
    
    
    
    
    (e)Lessor, or Similar
    
    
    Description of Investment (Including Maturity Date,
    
    (d)
    
    
    CurrentParty
    
    
    Rate of Interest, Par, or Maturity Value)
    
    Cost
    
    
    ValueNew York Life Trust
    
    Pooled
separate account  New York Life AnchorCompany
    
    Account
    
    
    *
    
    
    $
    24,240,536Mutual funds:PIMCO Total Return Fund
    
    
    *
    
    
    
    8,434,568MainStay Asset Manager Fund
    
    
    *
    
    
    
    5,412,196AIM Basic Value Fund
    
    
    *
    
    
    
    11,201,679MainStay
S&P 500 Index Fund
    
    
    *
    
    
    
    11,183,307Franklin Balance Sheet Investment Fund
    
    
    *
    
    
    
    6,952,237MainStay A MAP Fund
    
    
    *
    
    
    
    2,618,953Artisan Mid Cap Fund
    
    
    *
    
    
    
    5,183,724AIM Small Cap Growth Fund
    
    
    *
    
    
    
    7,816,626Federated Capital Appreciation Fund
    
    
    *
    
    
    
    7,626,947Fidelity Advisor Value Strategies Fund
    
    
    *
    
    
    
    3,878,954Goldman Sachs Mid Cap Value Fund
    
    
    *
    
    
    
    7,596,067Oppenheimer Capital Appreciation Fund
    
    
    *
    
    
    
    3,997,377Artisan International Fund
    
    
    *
    
    
    
    8,479,193Money market fund  MainStay Cash Reserves Fund
    
    
    *
    
    
    
    26,667Tower Automotive, Inc.
    
    Common stock  Tower Automotive, Inc.
    
    
    *
    
    
    
    167,781Participants
    
    Participant loans  Bearing interest at rates
ranging from 5.00 percent to 10.50 percent
    
    
    
    
    
    
    3,799,168Total investments
    
    
    
    
    
    $
    118,615,980
 
 *
    
    Cost information not required 10




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SIGNATURES
 The Plan
 Tower Automotive Retirement PlanDATE: June 20, 2006
    
    /s/ Christopher T. HattoChristopher T. Hatto, Corporate Controller andChief Accounting Officer of Tower
Automotive, Inc.




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Exhibit No.
    
    Description23
    
    Consent of Independent Registered Public Accounting Firm